The Catholic University of America

Finance: Accounting
Classification of Net Asset Policy


Approved by: Board of Trustees
History: Issued -- March 14, 2002
  Revised --
  Additional History
Related Policies: Revenue Recognition
Additional References:  
Responsible Official: Controller, Sheri Hardison  202-319-5031
View Full Version of Policy

I. Introduction
II. Definitions
III. Net Asset Classifications
IV. Income on Temporarily and Permanently Restricted Funds
V-VI. Release of Restrictions and Examples